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Unpacking the Real Estate Tax Abatement Debate - The Temple 10-Q

https://law.temple.edu/10q/unpacking-the-real-estate-tax-abatement-debate/

If you followed the Philadelphia City Council primary elections this May, you likely heard much debate about the Philadelphia ten-year real estate tax abatement. The abatement can almost sound like a deal too good to be true – any new construction in Philadelphia can be real estate tax free for ten years. Proponents say that a tax break encourages development by incentivizing construction ...

Rent-A-Wreck Crash Into Bankruptcy Dismissed for Lack of Good Faith ...

https://law.temple.edu/10q/rent-a-wreck-crash-into-bankruptcy-dismissed-for-lack-of-good-faith-filing/

Drinker Biddle attorneys Andrew Kassner and Joseph Argentina (LAW ’09) discuss the dismissal of Rent-A-Wreck’s bankruptcy petition for lack of good faith.

Law School Lessons: Building and Selling Fame House LLC

https://law.temple.edu/10q/law-school-lessons-building-selling-fame-house-llc/

Building a business from one person to twenty people was hard. Selling that business while in law school was even harder. Running the business after it was sold to a publicly-held company has been fun, even if it is a challenge as I work toward my degree in Temple Law’s evening division. I started Fame House (now a subsidiary of SFX Entertainment—NASDAQ:SFXE) because I saw a market ...

Take a "Walk" on the Reading - The Temple 10-Q

https://law.temple.edu/10q/take-walk-reading/

On Halloween, 2016, ground was finally broken on the new Reading Viaduct Park in the Callowhill Section of Philadelphia. Ten years in coming and forever lurking in the shadow of New York City’s Highline, the first phase of the project should be complete in a little over a year. The project is a partnership between the City of

Did You Know There is a Taxpayer Bill of Rights?

https://law.temple.edu/10q/know-taxpayer-bill-rights/

It is now old news: in July, 2014 the IRS adopted a Taxpayer Bill of Rights (“TBOR”) and in December, 2015 Congress actually inserted it into the Internal Revenue Code, where it has remained. Nevertheless, neither taxpayers nor practitioners have paid much attention to it, and that’s too bad. It’s also what we are trying to change. The TBOR has the potential to transform tax ...

City of Los Angeles Sues Mobile App Maker - The Temple 10-Q

https://law.temple.edu/10q/city-of-los-angeles-sues-mobile-app-maker/

A recent lawsuit that the Los Angeles City Attorney filed over data collection by the Weather Channel mobile application emphasizes the importance of privacy disclosures and may represent a new front in data privacy litigation. The suit, which names the IBM-owned The Weather Channel Product and Technology, LLC (“TWC”) as the defendant, alleges that the

The SEC and Cybersecurity - The Temple 10-Q

https://law.temple.edu/10q/the-sec-and-cybersecurity/

The Securities and Exchange Commission (“SEC”) has been squarely focused on cybersecurity and data protection for the last several years. The SEC launched an initiative to examine investment advisers’ cybersecurity compliance and controls in 2014, and these areas remain an examination priority. The SEC has also published multiple cybersecurity guidance and risk alerts since 2014. David ...

SCOTUS Raises the Bar on Materiality in False Claims Act Lawsuits

https://law.temple.edu/10q/scotus-raises-bar-materiality-false-claims-act-lawsuits/

The implied false certification theory of liability under the False Claims Act (FCA) is premised on the notion that a person who does business with the federal government, by the very act of submitting a claim for payment, has impliedly certified compliance with the often numerous statutes, regulations, and contract terms that govern the contractual

Goodwill Indemnity: Another Approach to “Competition” between ...

https://law.temple.edu/10q/goodwill-indemnity-another-approach-competition-franchisors-franchisees/

Franchising is a growing business model in the U.S. As franchising grows, however, franchisors can compete with their franchisees over the right to goodwill generated by the franchisee. I have recently completed a dissertation in Temple’s doctoral program that examines legal mechanisms to address expropriation of goodwill generated by franchisees, and proposes an alternative solution.

Duty to Defend Archives - The Temple 10-Q

https://law.temple.edu/10q/tag/duty-to-defend/

It has long been the rule, under Pennsylvania law, that an insurer’s duty to defend is determined “solely” by the allegations in the “four corners” of the complaint against the insured. Kvaerner Metals Div. of Kvaerner U.S., Inc. v. Commercial Union Ins. Co., 908 A.2d 888, 896 (Pa. 2006). A corollary of that rule —